Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

1

1 101000 Fund Balance With Treasury E G E/U

1 109000 Fund Balance With Treasury While Awaiting a Warrant E G E/U

2

2.1

2.1 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E F E/U

2.1 161800 Market Adjustment - Investments E F E/U

2.1 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E F E/U

2.1 163000 Investments in U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

E F E/U

2.1 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued 

by the Bureau of the Fiscal Service

E F E/U

2.1 163300 Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E F E/U

2.1 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E F E/U

2.1 169000 Other Investments E F E/U

2.2

2.2 134200 Interest Receivable - Investments E F E/U 7

3

3.1

3.1 198100 Receivable from Custodian or Non-Entity Assets 

Receivable From a Federal Agency - Other Than the 

General Fund of the U.S. Government

E F E/U

3.2

3.2 192300 Contingent Receivable for Capital Transfers E F E/U

3.2 192500 Capital Transfers Receivable E F E/U

3.3

3.3 132000 Funded Employment Benefit Contributions Receivable E F E/U 7

3.3 132100 Unfunded FECA Benefit Contributions Receivable E F U 7

3.4

3.4 131000 Accounts Receivable E F E/U 7

3.4 131900 Allowance for Loss on Accounts Receivable E F E/U 7

Asset for agency's custodial and non-entity liabilities - other than the General 

Fund of the U.S. Government (RC 10)

Accounts receivable, capital transfers (RC 12)

Benefit program contributions receivable (RC 21)

Accounts receivable, net (RC 22)

Fund Balance with Treasury (Note 3) (RC 40)

Investments, net (Note 5)

Federal investments (Note 5) (RC 01)

Interest receivable - investments (Note 5) (RC 02)

Accounts receivable, net (Note 6)

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

Assets (Note 2)

Intra-governmental

Bulletin No. 2022-12 V BS - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

3.4 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E F E/U 7

3.4 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E F E/U 7

3.4 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E F E/U 7

3.4 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E F E/U 7

3.5

3.5 133000 Receivable for Transfers of Currently Invested Balances E F E/U 7

3.5 133500 Expenditure Transfers Receivable E F E/U 7

3.5 139000 Appropriated Dedicated Collections Receivable E F E/U

4

4.1

4.1 134000 Interest Receivable - Not Otherwise Classified E F E/U 7

4.1 134100 Interest Receivable - Loans E F E/U 7

4.2

4.2 135000 Loans Receivable E F E/U 7

4.2 135100 Capitalized Loan Interest Receivable - Non-Credit 

Reform

E F E/U 7

4.2 136100 Penalties and Fines Receivable - Loans E F E/U 7

4.2 137100 Administrative Fees Receivable - Loans E F E/U 7

5

5 141000 Advances and Prepayments E F E/U 7

6

6.1

6.1 192100 Receivable From Appropriations E G E/U

6.1 199000 Other Assets E G E/U

6.1 199010 Other Assets - General Fund of the U.S. Government E F U

6.2

6.2 198000 Asset for Agency's Custodial and Non-Entity Liabilities -

General Fund of the U.S. Government

EF U

6.3

6.3 199000 Other Assets E F E/U

7

8

8 110100 General Fund of the U.S. Government's Operating Cash E N U

8 110300 Restricted Operating Cash E N U

8 110900 Checks Outstanding E N U

8 111000 Undeposited Collections E N E/U

8 112000 Imprest Funds E N E/U

8 112500 U.S. Debit Card Funds E N E/U

8 113000 Funds Held Outside of Treasury - Budgetary E N E/U

8 113500 Funds Held Outside of Treasury - Non-Budgetary E N E/U

8 113510 Restricted Cash Held Outside of Treasury - NonBudgetaryE N E/U

8 114500 Cash Held by U.S. Disbursing Officers Outside the 

Treasury's General Account

EN U

Other than intra-governmental

Cash and other monetary assets* (Note 4)

Other assets (RC 30)

Asset for agency's custodial and non-entity liabilities (RC 46)

Other Assets (RC 22)

Total Intra-governmental

This line is calculated. Equals sum of line 1 through 6

Loans receivable, net

Interest receivable - loans and not otherwise classified (RC 04)

Loans receivable (RC 17)

Advances and prepayments (RC 23)

Other Assets (Note 12)

Transfers receivable (RC 27)

Bulletin No. 2022-12 V BS - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

8 119000 Other Cash E N E/U

8 119090 Other Cash - International Monetary Fund E U

8 119305 International Monetary Fund - Letter of Credit E U

8 119306 International Monetary Fund - Receivable/Payable 

Currency Valuation Adjustment

E U

8 119307 International Monetary Fund - Dollar Deposits With the 

IMF

E U

8 119309 International Monetary Fund - Currency Holdings E U

8 119333 International Monetary Fund - Reserve Position E U

8 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of 

Special Drawing Rights (SDR)

E N E/U

8 119500 Other Monetary Assets E N E/U

8 120000 Foreign Currency E N E/U

8 120500 Foreign Currency Denominated Equivalent Assets E N E

8 120900 Uninvested Foreign Currency E N E

8 123500 Foreign Currency Held Outside Of Treasury - NonBudgetaryE N E/U

8 134400 Interest Receivable on Special Drawing Rights (SDR) E N E

8 138400 Interest Receivable - Foreign Currency Denominated 

Assets

EN E

8 153100 Seized Monetary Instruments E N E/U

8 153200 Seized Cash Deposited E N E/U

9

9 131000 Accounts Receivable E N E/U

9 131900 Allowance for Loss on Accounts Receivable E N E/U

9 132000 Funded Employment Benefit Contributions Receivable E N E/U

9 132100 Unfunded FECA Benefit Contributions Receivable E N U

9 132500 Taxes Receivable E N E/U

9 132900 Allowance for Loss on Taxes Receivable E N E/U

9 134000 Interest Receivable - Not Otherwise Classified E N E/U

9 134300 Interest Receivable - Taxes E N E/U

9 134700 Allowance for Loss on Interest Receivable - Not 

Otherwise Classified

E N E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes E N E/U

9 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E N E/U

9 136300 Penalties and Fines Receivable - Taxes E N E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E N E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - 

Taxes

E N E/U

9 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E N E/U

9 137300 Administrative Fees Receivable - Taxes E N E/U

9 137400 Criminal Restitution Receivable E N E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E N E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - 

Taxes

E N E/U

9 137900 Allowance for Loss on Criminal Restitution Receivable E N E/U

10

10 134100 Interest Receivable - Loans E N E/U

10 134500 Allowance for Loss on Interest Receivable - Loans E N E/U

10 135000 Loans Receivable E N E/U

10 135090 Loans Receivable - International Monetary Fund E U

10 135900 Allowance for Loss on Loans Receivable E N E/U

Accounts receivable, net (Notes 6 and 7)

Loans receivable, net (Note 8)

Bulletin No. 2022-12 V BS - 3 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

10 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

E U

10 136100 Penalties and Fines Receivable - Loans E N E/U

10 136500 Allowance for Loss on Penalties and Fines Receivable - 

Loans

E N E/U

10 137100 Administrative Fees Receivable - Loans E N E/U

10 137500 Allowance for Loss on Administrative Fees Receivable - 

Loans

E N E/U

10 138000 Loans Receivable - Troubled Assets Relief Program E N E/U

10 138100 Interest Receivable - Loans - Troubled Assets Relief 

Program

E N E/U

10 138500 Allowance for Loss on Interest Receivable - Loans - 

Troubled Assets Relief Program

E N E/U

10 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

E N E/U

10 139900 Allowance for Subsidy E N E/U

10 155100 Foreclosed Property E N E/U

10 155900 Foreclosed Property - Allowance E N E/U

10 164200 Preferred Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N E/U

10 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N E/U

10 164400 Common Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N E/U

10 164500 Allowance for Subsidy - Common Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N E/U

10 164600 Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act

E N E/U

10 164700 Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act

E N E/U

11

11 151100 Operating Materials and Supplies Held for Use E E/U

11 151200 Operating Materials and Supplies Held in Reserve for 

Future Use

E E/U

11 151300 Operating Materials and Supplies - Excess, Obsolete, 

and Unserviceable

E E/U

11 151400 Operating Materials and Supplies Held for Repair E E/U

11 151600 Operating Materials and Supplies in Development E E/U

11 151900 Operating Materials and Supplies - Allowance E E/U

11 152100 Inventory Purchased for Resale E E/U

11 152200 Inventory Held in Reserve for Future Sale E E/U

11 152300 Inventory Held for Repair E E/U

11 152400 Inventory - Excess, Obsolete, and Unserviceable E E/U

11 152500 Inventory - Raw Materials E E/U

11 152600 Inventory - Work-in-Process E E/U

11 152700 Inventory - Finished Goods E E/U

11 152900 Inventory - Allowance E E/U

11 154100 Forfeited Property Held for Sale E N E/U

11 154200 Forfeited Property Held for Donation or Use E N E/U

11 154900 Forfeited Property - Allowance E N E/U

11 156100 Commodities Held Under Price Support and 

Stabilization Support Programs

E N E/U

11 156900 Commodities - Allowance E N E/U

11 157100 Stockpile Materials Held in Reserve E N E/U

11 157200 Stockpile Materials Held for Sale E N E/U

11 159100 Other Related Property E N E/U

11 159900 Other Related Property - Allowance E N E/U

Inventory and related property, net (Note 9)

Bulletin No. 2022-12 V BS - 4 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

12

12 171100 Land and Land Rights E E/U

12 171200 Improvements to Land E E/U

12 171900 Accumulated Depreciation on Improvements to Land E E/U

12 172000 Construction-in-Progress E E/U

12 173000 Buildings, Improvements, and Renovations E E/U

12 173900 Accumulated Depreciation on Buildings, Improvements, 

and Renovations

E E/U

12 174000 Other Structures and Facilities E E/U

12 174900 Accumulated Depreciation on Other Structures and 

Facilities

E E/U

12 175000 Equipment E E/U

12 175900 Accumulated Depreciation on Equipment E E/U

12 181000 Assets Under Capital Lease E E/U

12 181900 Accumulated Depreciation on Assets Under Capital 

Lease

E E/U

12 182000 Leasehold Improvements E E/U

12 182900 Accumulated Amortization on Leasehold Improvements E E/U

12 183000 Internal-Use Software E E/U

12 183200 Internal-Use Software in Development E E/U

12 183900 Accumulated Amortization on Internal-Use Software E E/U

12 184000 Other Natural Resources E E/U

12 184900 Allowance for Depletion E E/U

12 189000 Other General Property, Plant, and Equipment E E/U

12 189900 Accumulated Depreciation on Other General Property, 

Plant, and Equipment

E E/U

13

13 141000 Advances and Prepayments E N E/U

14

14 134200 Interest Receivable - Investments E N E/U

14 134600 Allowance for Loss on Interest Receivable - Investments E N E/U

14 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E N E/U

14 161800 Market Adjustment - Investments E E/N E/U

14 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E E/N E/U 3

14 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U 3

14 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U 3

14 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E N E/U 3

14 167000 Foreign Investments E N E

14 167100 Discount on Foreign Investments E N E

14 167200 Premium on Foreign Investments E N E

14 167900 Foreign Exchange Rate Revalue Adjustments - 

Investments

EN E

General property, plant, and equipment, net (Note 10)

Advances and prepayments

Investments,net (Note 5)

Bulletin No. 2022-12 V BS - 5 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

14 169000 Other Investments E N E/U 3

15

15

16

16 165000 Preferred Stock in Federal Government Sponsored 

Enterprise

E N E/U

16 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

E N E/U

16 165200 Common Stock Warrants in Federal Government 

Sponsored Enterprise

E N E/U

16 165300 Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise

E N E/U

17

17 199000 Other Assets E N E/U 4

17 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

E N E/U

18

19

20

21

21 201000 Liability for Fund Balance With Treasury E F U

21 209010 Liability for Fund Balance While Awaiting a Warrant E F U

22

22.1

22.1 292300 Contingent Liability for Capital Transfers E F E/U

22.1 297000 Liability for Capital Transfers E F E/U

22.2

22.2 211000 Accounts Payable E F E/U

22.2 212000 Disbursements in Transit E F E/U

22.2 213000 Contract Holdbacks E F E/U

22.2 217000 Subsidy Payable to the Financing Account E F E/U

22.2 294000 Capital Lease Liability E F E/U

22.2 296000 Accounts Payable From Canceled Appropriations E F E/U

22.3

22.3 215000 Payable for Transfers of Currently Invested Balances E F E/U 7

22.3 215500 Expenditure Transfers Payable E F E/U 7

22.3 299100 Other Liabilities - Reductions E F E/U

22.3 299200 Appropriated Dedicated Collections Liability E F E/U

23

23.1

23.1 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E F E/U 7

23.1 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F E/U 7

23.1 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F E/U 7

Federal debt (RC 01)

Accounts payable (Note 17)

Accounts payable, capital transfers (RC 12)

Accounts payable (RC 22)

Transfers payable (RC 27)

Federal debt and interest payable (Note 14)

This line is calculated. Equals sum of lines 7 and 18.

Stewardship PP&E (Note 11)

Liabilities: (Note 13)

Intra-governmental

[Liability for Fund Balance with Treasury [for General fund only]] (RC 40)

Investments in government-sponsored enterprises

Other assets (Note 12)

Total other than intra-governmental

This line is calculated. Equals sum of lines 8 through 17.

Total assets

Investment in special purpose vehicles

Bulletin No. 2022-12 V BS - 6 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

23.1 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F E/U 7

23.1 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F E/U 7

23.1 254000 Participation Certificates E F E/U 7

23.2

23.2 214200 Accrued Interest Payable - Debt E F E/U 7

24

24.1

24.1 214000 Accrued Interest Payable - Not Otherwise Classified E F E/U

24.1 214100 Accrued Interest Payable - Loans E F E/U 7

24.2

24.2 251000 Principal Payable to the Bureau of the Fiscal Service E F E/U

24.2 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F E/U

24.2 252000 Principal Payable to the Federal Financing Bank E F E/U

24.2 259000 Other Debt E F E/U

25

25 231000 Liability for Advances and Prepayments E F E/U 7

25 232000 Other Deferred Revenue E F E/U

26

26.1

26.1 221300 Employer Contributions and Payroll Taxes Payable E Z E/U

26.1 222500 Unfunded FECA Liability E Z E/U

26.1 229000 Other Unfunded Employment Related Liability E Z E/U

26.1 240000 Liability for Non-Fiduciary Deposit Funds and 

Undeposited Collections

E Z E/U

26.1 241000 Liability for Clearing Accounts E Z E/U

26.1 299000 Other Liabilities Without Related Budgetary 

Obligations

E Z E/U

26.2

26.2 259000 Other Debt E G E/U

26.2 299000 Other Liabilities Without Related Budgetary 

Obligations

E G E/U

26.2 299010 Other Liabilities Without Related Budgetary 

Obligations - General Fund of the U.S. Government

EF U

26.2 299100 Other Liabilities - Reductions E G E/U

26.2 299110 Reductions of Other Liabilities - General Fund of the 

U.S. Government

EF U

26.3

26.3 298000 Custodial Liability E G E/U

26.3 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E G E/U

26.4

26.4 298000 Custodial Liability E F E/U

26.4 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E F E/U

26.5

26.5 221300 Employer Contributions and Payroll Taxes Payable E F E/U

Liability to agency other than the General Fund of the U.S. Government for 

custodial and other non-entity assets (RC 10)

Other current liabilities - Benefit contributions payable (Note 15) (RC 21)

Advances from others and deferred revenue (RC 23)

Other Liabilities (Note 17)

Other liabilities (without reciprocals) (Note 15) (RC 29)

Other liabilities (Note 17) (RC 30)

Liability to the General Fund of the U.S. Government for custodial and other 

non-entity assets (Note 17) (RC 46)

Interest payable - debt (RC 02)

Debt (Note 14B)

Interest payable - loans and not otherwise classified (RC 04)

Loans payable (RC 17)

Bulletin No. 2022-12 V BS - 7 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

26.5 221500 Other Post Employment Benefits Due and Payable E F E/U

26.5 222500 Unfunded FECA Liability E F E/U

26.5 229000 Other Unfunded Employment Related Liability E F E/U

26.6

26.6 219000 Other Liabilities With Related Budgetary Obligations E F E/U

26.6 299000 Other Liabilities Without Related Budgetary 

Obligations

E F E/U

27

28

28 211000 Accounts Payable E N E/U

28 212000 Disbursements in Transit E N E/U

28 214000 Accrued Interest Payable - Not Otherwise Classified E N E/U

28 296000 Accounts Payable From Canceled Appropriations E N E/U

29

29 214100 Accrued Interest Payable - Loans E N E/U

29 214200 Accrued Interest Payable - Debt E N E/U

29 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E N E/U

29 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N E/U

29 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N E/U

29 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N E/U

29 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N E/U

29 254000 Participation Certificates E N E/U

29 259000 Other Debt E N E/U

30

30 219100 Liability for Employer Benefits and Claims Incurred but 

Not Reported

E N E/U

30 221300 Employer Contributions and Payroll Taxes Payable E N E/U

30 221500 Other Post Employment Benefits Due and Payable E N E/U

30 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U

30 221700 Benefit Premiums Payable to Carriers E N E/U

30 221800 Life Insurance Benefits Due and Payable to 

Beneficiaries

E N E/U

30 222000 Unfunded Leave E N E/U

30 229000 Other Unfunded Employment Related Liability E N E/U

30 261000 Actuarial Pension Liability E N E/U

30 262000 Actuarial Health Insurance Liability E N E/U

30 263000 Actuarial Life Insurance Liability E N E/U

30 265000 Actuarial FECA Liability E N E/U

30 269000 Other Actuarial Liabilities E N E/U

31

31 299500 Estimated Cleanup Cost Liability E N E/U

32

32 216000 Entitlement Benefits Due and Payable E N E/U

33

Benefits due and payable

Loan guarantee liabilities (Note 8)

Other than intra-governmental

Accounts payable

Federal debt and interest payable (Note 14)

Federal employee and veteran benefits payable* (Note 15)

Environmental and disposal liabilities (Note 16)

Other liabilities (RC 22)

Total Intra-governmental

This line is calculated. Equals sum of lines 21 through 26.

Bulletin No. 2022-12 V BS - 8 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

33 218000 Loan Guarantee Liability E N E/U

34

34 211200 Accounts Payable for Federal Government Sponsored 

Enterprise

E N E/U

34 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

E N E/U

35

35 220000 Liability for Unpaid Insurance Claims E N E/U

35 220500 Liability for Unearned Insurance Premiums E N E/U

35 266000 Actuarial Liabilities for Federal Insurance and 

Guarantee Programs

E N E/U

36

36 231000 Liability for Advances and Prepayments E N E/U

36 232000 Other Deferred Revenue E N E/U

37

37 201000 Liability for Fund Balance With Treasury E N U

37 213000 Contract Holdbacks E N E/U

37 219000 Other Liabilities With Related Budgetary Obligations E N E/U

37 219200 Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks

EN E

37 219300 Allocation of Special Drawing Rights (SDRs) E N E

37 221000 Accrued Funded Payroll and Leave E N E/U

37 221100 Withholdings Payable E N E/U

37 240000 Liability for Non-Fiduciary Deposit Funds and 

Undeposited Collections

E N E/U

37 241000 Liability for Clearing Accounts E N E/U

37 267000 Actuarial Liabilities for Treasury-Managed Benefit 

Programs

E N E/U

37 291000 Prior Liens Outstanding on Acquired Collateral E N E/U

37 292000 Contingent Liabilities E N E/U

37 294000 Capital Lease Liability E N E/U

37 298000 Custodial Liability E N E/U 2

37 299000 Other Liabilities Without Related Budgetary 

Obligations

E N E/U

38

39

40

41

41.1

41.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E

41.1 310000 Unexpended Appropriations - Cumulative B E

41.1 310100 Unexpended Appropriations - Appropriations Received E G E

41.1 310200 Unexpended Appropriations - Transfers-In E F E

41.1 310300 Unexpended Appropriations - Transfers-Out E F E

41.1 310500 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG E

41.1 310600 Unexpended Appropriations - Adjustments E G E

41.1 310700 Unexpended Appropriations - Used - Accrued E G E

Commitments and Contingencies (Note 20)

Net position:

Total Unexpended Appropriation (Consolidated)

Unexpended appropriations - Funds from Dedicated Collections (Note 21)

Other liabilities (Notes 18, 19, and 20)

Total other than intra-governmental

This line is calculated. Equals sum of lines 28 through 37.

Total liabilities

This line is calculated. Equals sum of lines 27 and 38.

Liabilities to Government-sponsored enterprises

Insurance and guarantee program liabilities

Advances from others and deferred revenue

Bulletin No. 2022-12 V BS - 9 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

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NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

41.1 310710 Unexpended Appropriations - Used - Disbursed E G E

41.1 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG E

41.1 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG E

41.2

41.2 309000 Unexpended Appropriations While Awaiting a Warrant E G U

41.2 309010 Appropriations Outstanding - Warrants to be Issued E F U

41.2 310000 Unexpended Appropriations - Cumulative B U

41.2 310100 Unexpended Appropriations - Appropriations Received E G U

41.2 310200 Unexpended Appropriations - Transfers-In E F U

41.2 310300 Unexpended Appropriations - Transfers-Out E F U

41.2 310500 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG U

41.2 310600 Unexpended Appropriations - Adjustments E G U

41.2 310700 Unexpended Appropriations - Used - Accrued E G U

41.2 310710 Unexpended Appropriations - Used - Disbursed E G U

41.2 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG U

41.2 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG U

41.2 320000 Appropriations Outstanding - Cumulative B U

41.2 320100 Appropriations Outstanding - Warrants Issued E F U

41.2 320110 Appropriations Outstanding - Transfers E F U

41.2 320600 Appropriations Outstanding - Adjustments E F U

41.2 320700 Appropriations Outstanding - Used - Accrued E F U

41.2 320710 Appropriations Outstanding - Used - Disbursed E F U

41.2 320800 Appropriations Outstanding - Prior-Period Adjustments E F U

41.3

42

42.1

42.1 331000 Cumulative Results of Operations B E

42.1 510000 Revenue From Goods Sold E F/N E

42.1 510900 Contra Revenue for Goods Sold E F/N E

42.1 520000 Revenue From Services Provided E F/N E

42.1 520900 Contra Revenue for Services Provided E F/N E

42.1 531000 Interest Revenue - Other E F/N E

42.1 531100 Interest Revenue - Investments E F/N E

42.1 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N E

42.1 531300 Interest Revenue - Subsidy Amortization E N E

42.1 531400 Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

EN E

42.1 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

EN E

42.1 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N E

42.1 531800 Contra Revenue for Interest Revenue - Investments E F/N E

42.1 531900 Contra Revenue for Interest Revenue - Other E F/N E

42.1 532000 Penalties and Fines Revenue E N E

42.1 532400 Contra Revenue for Penalties and Fines E N E

42.1 532500 Administrative Fees Revenue E F/N E

Total Unexpended Appropriations - Eliminations Between Dedicated and All 

Other

Any eliminations between funds needed to trace to Net Position

Total Cumulative Results of Operations (Consolidated)

Cumulative results of operations - Funds from Dedicated Collections (Note 21)

Unexpended appropriations - Funds from other than Dedicated Collections

Bulletin No. 2022-12 V BS - 10 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.1 532900 Contra Revenue for Administrative Fees E F/N E

42.1 540000 Funded Benefit Program Revenue E F/N E

42.1 540900 Contra Revenue for Funded Benefit Program Revenue E F/N E

42.1 550000 Insurance and Guarantee Premium Revenue E N E

42.1 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

EN E

42.1 560000 Donated Revenue - Financial Resources E N E

42.1 560900 Contra Revenue for Donations - Financial Resources E N E

42.1 561000 Donated Revenue - Non-Financial Resources E N E

42.1 561900 Contra Donated Revenue - Nonfinancial Resources E N E

42.1 564000 Forfeiture Revenue - Cash and Cash Equivalents E N E

42.1 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N E

42.1 565000 Forfeiture Revenue - Forfeitures of Property E N E

42.1 565900 Contra Forfeiture Revenue - Forfeitures of Property E N E

42.1 570000 Expended Appropriations - Used - Accrued E G E

42.1 570010 Expended Appropriations - Disbursed E G E

42.1 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG E

42.1 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG E

42.1 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG E

42.1 571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other 

Than the General Fund of the U.S. Government

EF E

42.1 572000 Financing Sources Transferred In Without 

Reimbursement

EF E

42.1 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z E

42.1 573500 Appropriated Dedicated Collections to be Transferred In E F E

42.1 573600 Appropriated Dedicated Collections to be Transferred 

Out

EF E

42.1 574000 Appropriated Dedicated Collections Transferred In E F E

42.1 574500 Appropriated Dedicated Collections Transferred Out E F E

42.1 575000 Expenditure Financing Sources - Transfers-In E F E

42.1 575500 Non-Expenditure Financing Sources - Transfers-In - 

Other

EF E

42.1 575600 Non-Expenditure Financing Sources - Transfers-In - 

Capital Transfers

EF E

42.1 576000 Expenditure Financing Sources - Transfers-Out E F E

42.1 576500 Non-Expenditure Financing Sources - Transfers-Out - 

Other

EF E

42.1 576600 Non-Expenditure Financing Sources - Transfers-Out - 

Capital Transfers

EF E

42.1 577500 Non-Budgetary Financing Sources Transferred In E F E

42.1 577600 Non-Budgetary Financing Sources Transferred Out E F E

42.1 578000 Imputed Financing Sources E F E

42.1 579000 Other Financing Sources E G/Z E

42.1 579100 Adjustment to Financing Sources - Credit Reform E F E

42.1 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

EF E

42.1 579500 Seigniorage E N E

42.1 580000 Tax Revenue Collected - Not Otherwise Classified E G/N E

42.1 580100 Tax Revenue Collected - Individual E G/N E

42.1 580200 Tax Revenue Collected - Corporate E G/N E

Bulletin No. 2022-12 V BS - 11 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.1 580300 Tax Revenue Collected - Unemployment E G/N E

42.1 580400 Tax Revenue Collected - Excise E G/N E

42.1 580500 Tax Revenue Collected - Estate and Gift E G/N E

42.1 580600 Tax Revenue Collected - Customs E G/N E

42.1 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N E

42.1 582100 Tax Revenue Accrual Adjustment - Individual E G/N E

42.1 582200 Tax Revenue Accrual Adjustment - Corporate E G/N E

42.1 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N E

42.1 582400 Tax Revenue Accrual Adjustment - Excise E G/N E

42.1 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N E

42.1 582600 Tax Revenue Accrual Adjustment - Customs E G/N E

42.1 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N E

42.1 583100 Contra Revenue for Taxes - Individual E G/N E

42.1 583200 Contra Revenue for Taxes - Corporate E G/N E

42.1 583300 Contra Revenue for Taxes - Unemployment E G/N E

42.1 583400 Contra Revenue for Taxes - Excise E G/N E

42.1 583500 Contra Revenue for Taxes - Estate and Gift E G/N E

42.1 583600 Contra Revenue for Taxes - Customs E G/N E

42.1 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N E

42.1 589100 Tax Revenue Refunds - Individual E G/N E

42.1 589200 Tax Revenue Refunds - Corporate E G/N E

42.1 589300 Tax Revenue Refunds - Unemployment E G/N E

42.1 589400 Tax Revenue Refunds - Excise E G/N E

42.1 589500 Tax Revenue Refunds - Estate and Gift E G/N E

42.1 589600 Tax Revenue Refunds - Customs E G/N E

42.1 590000 Other Revenue E F/N/Z E 2

42.1 590900 Contra Revenue for Other Revenue E F/N/Z E 2

42.1 591900 Revenue and Other Financing Sources - Cancellations E G E

42.1 592100 Valuation Change in Investments - Exchange 

Stabilization Fund (ESF)

EN E

42.1 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

EN E

42.1 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

EN E

42.1 599000 Collections for Others - Statement of Custodial Activity E F/G/N E

42.1 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E F/G/N E

42.1 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

E F/G E

42.1 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E F/G E

42.1 599700 Financing Sources Transferred In From Custodial 

Statement Collections

EF E

42.1 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

EF E

42.1 610000 Operating Expenses/Program Costs E F/N E

42.1 615000 Expensed Asset E E

42.1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E

42.1 619900 Adjustment to Subsidy Expense E N E

42.1 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

EF E

42.1 632000 Interest Expenses on Securities E F/N E

42.1 633000 Other Interest Expenses E F/N E

42.1 633800 Remuneration Interest E F/N E

Bulletin No. 2022-12 V BS - 12 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.1 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

EN E

42.1 640000 Benefit Expense E F/N/Z E

42.1 650000 Cost of Goods Sold E F/N E

42.1 660000 Applied Overhead E N E

42.1 661000 Cost Capitalization Offset E N E

42.1 671000 Depreciation, Amortization, and Depletion E N E

42.1 672000 Bad Debt Expense E F/N E

42.1 673000 Imputed Costs E F E

42.1 679000 Other Expenses Not Requiring Budgetary Resources E F/N E

42.1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees EN E

42.1 680000 Future Funded Expenses E F/N/Z E

42.1 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

EF E

42.1 690000 Non-Production Costs E F/N/Z E

42.1 711000 Gains on Disposition of Assets - Other E N E

42.1 711100 Gains on Disposition of Investments E F/N E

42.1 711200 Gains on Disposition of Borrowings E F E

42.1 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

EN E

42.1 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

EN E

42.1 718000 Unrealized Gains E F/N E

42.1 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N E

42.1 719000 Other Gains E F/N E

42.1 719100 Gains for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

EN E

42.1 721000 Losses on Disposition of Assets - Other E N E

42.1 721100 Losses on Disposition of Investments E F/N E

42.1 721200 Losses on Disposition of Borrowings E F E

42.1 727100 Gains on Changes in Long-Term Assumptions E N E

42.1 727200 Losses on Changes in Long-Term Assumptions E N E

42.1 728000 Unrealized Losses E F/N E

42.1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N E

42.1 729000 Other Losses E F/N E

42.1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

EN E

42.1 729200 Other Losses From Impairment of Assets E N E

42.1 730000 Extraordinary Items E N E

42.1 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z E

42.1 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z E

42.1 740500 Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year

E N/Z E

42.1 750000 Distribution of Income - Dividend E N/Z E

42.1 760000 Changes in Actuarial Liability E N E

42.1 880100 Offset for Purchases of Assets E F E

42.1 880200 Purchases of Property, Plant, and Equipment E F E

42.1 880300 Purchases of Inventory and Related Property E F E

42.1 880400 Purchases of Assets - Other E F E

42.2

42.2 331000 Cumulative Results of Operations B U

42.2 510000 Revenue From Goods Sold E F/N U

42.2 510900 Contra Revenue for Goods Sold E F/N U

42.2 520000 Revenue From Services Provided E F/N U

Cumulative results of operations - Funds from other than Dedicated Collections

Bulletin No. 2022-12 V BS - 13 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 520900 Contra Revenue for Services Provided E F/N U

42.2 531000 Interest Revenue - Other E F/N U

42.2 531100 Interest Revenue - Investments E F/N U

42.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N U

42.2 531300 Interest Revenue - Subsidy Amortization E N U

42.2 531400 Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

EN U

42.2 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

EN U

42.2 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N U

42.2 531800 Contra Revenue for Interest Revenue - Investments E F/N U

42.2 531900 Contra Revenue for Interest Revenue - Other E F/N U

42.2 532000 Penalties and Fines Revenue E N U

42.2 532400 Contra Revenue for Penalties and Fines E N U

42.2 532500 Administrative Fees Revenue E F/N U

42.2 532900 Contra Revenue for Administrative Fees E F/N U

42.2 540000 Funded Benefit Program Revenue E F/N U

42.2 540500 Unfunded FECA Benefit Revenue E F/N U

42.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N U

42.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N U

42.2 550000 Insurance and Guarantee Premium Revenue E N U

42.2 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

EN U

42.2 560000 Donated Revenue - Financial Resources E N U

42.2 560900 Contra Revenue for Donations - Financial Resources E N U

42.2 561000 Donated Revenue - Non-Financial Resources E N U

42.2 561900 Contra Donated Revenue - Nonfinancial Resources E N U

42.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N U

42.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N U

42.2 565000 Forfeiture Revenue - Forfeitures of Property E N U

42.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N U

42.2 570000 Expended Appropriations - Used - Accrued E G U

42.2 570005 Appropriations - Expended - Accrued E F U

42.2 570006 Appropriations - Expended - Disbursed E F U

42.2 570010 Expended Appropriations - Disbursed E G U

42.2 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG U

42.2 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG U

42.2 570810 Appropriations - Expended - Prior-Period Adjustments E F U

42.2 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG U

42.2 571000 Transfer-in of Agency Unavailable Custodial and NonEntity CollectionsEF U

42.2 571200 Accrual of Agency Amount To Be Collected - Custodial 

and Non-Entity - General Fund of the U.S. Government

EF U

42.2 571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other 

Than the General Fund of the U.S. Government

EF U

42.2 572000 Financing Sources Transferred In Without 

Reimbursement

EF U

42.2 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z U

42.2 573500 Appropriated Dedicated Collections to be Transferred In E F U

Bulletin No. 2022-12 V BS - 14 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 573600 Appropriated Dedicated Collections to be Transferred 

Out

EF U

42.2 574000 Appropriated Dedicated Collections Transferred In E F U

42.2 574500 Appropriated Dedicated Collections Transferred Out E F U

42.2 575000 Expenditure Financing Sources - Transfers-In E F U

42.2 575500 Non-Expenditure Financing Sources - Transfers-In - 

Other

EF U

42.2 575600 Non-Expenditure Financing Sources - Transfers-In - 

Capital Transfers

EF U

42.2 576000 Expenditure Financing Sources - Transfers-Out E F U

42.2 576500 Non-Expenditure Financing Sources - Transfers-Out - 

Other

EF U

42.2 576600 Non-Expenditure Financing Sources - Transfers-Out - 

Capital Transfers

EF U

42.2 577500 Non-Budgetary Financing Sources Transferred In E F U

42.2 577600 Non-Budgetary Financing Sources Transferred Out E F U

42.2 578000 Imputed Financing Sources E F U

42.2 579000 Other Financing Sources E G/Z U

42.2 579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

EG U

42.2 579010 Other General Fund Financing Sources E F/Z U

42.2 579100 Adjustment to Financing Sources - Credit Reform E F U

42.2 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

EF U

42.2 579500 Seigniorage E N U

42.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N U

42.2 580100 Tax Revenue Collected - Individual E G/N U

42.2 580200 Tax Revenue Collected - Corporate E G/N U

42.2 580300 Tax Revenue Collected - Unemployment E G/N U

42.2 580400 Tax Revenue Collected - Excise E G/N U

42.2 580500 Tax Revenue Collected - Estate and Gift E G/N U

42.2 580600 Tax Revenue Collected - Customs E G/N U

42.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N U

42.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N U

42.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N U

42.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N U

42.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N U

42.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N U

42.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N U

42.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N U

42.2 583100 Contra Revenue for Taxes - Individual E G/N U

42.2 583200 Contra Revenue for Taxes - Corporate E G/N U

42.2 583300 Contra Revenue for Taxes - Unemployment E G/N U

42.2 583400 Contra Revenue for Taxes - Excise E G/N U

42.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N U

42.2 583600 Contra Revenue for Taxes - Customs E G/N U

42.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N U

42.2 589100 Tax Revenue Refunds - Individual E G/N U

42.2 589200 Tax Revenue Refunds - Corporate E G/N U

42.2 589300 Tax Revenue Refunds - Unemployment E G/N U

42.2 589400 Tax Revenue Refunds - Excise E G/N U

42.2 589500 Tax Revenue Refunds - Estate and Gift E G/N U

42.2 589600 Tax Revenue Refunds - Customs E G/N U

42.2 590000 Other Revenue E F/N/Z U

42.2 590900 Contra Revenue for Other Revenue E F/N/Z U

42.2 591900 Revenue and Other Financing Sources - Cancellations E G U

Bulletin No. 2022-12 V BS - 15 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 591910 Cancellations of Revenue and Other Financing Sources - 

The General Fund of the U.S. Government

EF U

42.2 592100 Valuation Change in Investments - Exchange 

Stabilization Fund (ESF)

EN U

42.2 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

EN U

42.2 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

EN U

42.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N U

42.2 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E F/G/N U

42.2 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

E F/G U

42.2 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E F/G U

42.2 599700 Financing Sources Transferred In From Custodial 

Statement Collections

EF U

42.2 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

EF U

42.2 610000 Operating Expenses/Program Costs E F/N U

42.2 615000 Expensed Asset E U

42.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N U

42.2 619900 Adjustment to Subsidy Expense E N U

42.2 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

EF U

42.2 632000 Interest Expenses on Securities E F/N U

42.2 633000 Other Interest Expenses E F/N U

42.2 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

EN U

42.2 640000 Benefit Expense E F/N/Z U

42.2 650000 Cost of Goods Sold E F/N U

42.2 660000 Applied Overhead E N U

42.2 661000 Cost Capitalization Offset E N U

42.2 671000 Depreciation, Amortization, and Depletion E N U

42.2 672000 Bad Debt Expense E F/N U

42.2 673000 Imputed Costs E F U

42.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N U

42.2 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees EN U

42.2 680000 Future Funded Expenses E F/N/Z U

42.2 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

EF U

42.2 690000 Non-Production Costs E F/N/Z U

42.2 711000 Gains on Disposition of Assets - Other E N U

42.2 711100 Gains on Disposition of Investments E F/N U

42.2 711200 Gains on Disposition of Borrowings E F U

42.2 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

EN U

42.2 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

EN U

42.2 718000 Unrealized Gains E F/N U

42.2 719000 Other Gains E F/N U

42.2 719090 Gains on International Monetary Fund Assets E U

42.2 721000 Losses on Disposition of Assets - Other E N U

Bulletin No. 2022-12 V BS - 16 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 721100 Losses on Disposition of Investments E F/N U

42.2 721200 Losses on Disposition of Borrowings E F U

42.2 727100 Gains on Changes in Long-Term Assumptions E N U

42.2 727200 Losses on Changes in Long-Term Assumptions E N U

42.2 728000 Unrealized Losses E F/N U

42.2 729000 Other Losses E F/N U

42.2 729090 Losses on International Monetary Fund Assets E U

42.2 729200 Other Losses From Impairment of Assets E N U

42.2 730000 Extraordinary Items E N U

42.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z U

42.2 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z U

42.2 740500 Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year

E N/Z U

42.2 750000 Distribution of Income - Dividend E N/Z U

42.2 760000 Changes in Actuarial Liability E N U

42.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

EF U

42.2 880100 Offset for Purchases of Assets E F U

42.2 880200 Purchases of Property, Plant, and Equipment E F U

42.2 880300 Purchases of Inventory and Related Property E F U

42.2 880400 Purchases of Assets - Other E F U

42.3

43

44

 1

 2

 3

 4

 5

 6

 7

 8

Related to derivative liabilities.

Exclude General Fund (Trading Partner code 9900) activity in this 

Report only General Fund activity associated with this account. The 

General Fund has an Agency Identifier of 099, an FR Entity code of 9900, 

and a fed/non-fed attribute domain value of G.

For Reciprocal Category (RC) detail information, see TFM Volume I, Part 

2, Chapter 4700, Federal Entity Reporting Requirements for the Financial 

Report of the United States Government, Appendix 3.

FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin 

Islands as non-federal custodial liabilities as referenced in SFFAS No. 7, 

paragraph 289.

Does not include derivative assets.

Related to investments in derivative assets.

Includes non-derivative liabilities.

This line is calculated. Equals sum of lines 39 and 43.

FOOTNOTES AND ADDITIONAL INFORMATION:

Total Cumulative Results of Operations - Eliminations Between Dedicated and 

All Other

Any eliminations between funds needed to trace to Net Position

Total net position

This line is calculated. Equals sum of lines 41 and 42.

Total liabilities and net position

Bulletin No. 2022-12 V BS - 17 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

 9 The transactions and balances between Funds from Dedicated Collections 

are eliminated to reflect the consolidated Funds from Dedicated 

Collections column, but balances and transactions between Funds from 

Dedicated Collections and Funds from Other than Dedicated Collections 

are not eliminated.

Bulletin No. 2022-12 V BS - 18 June 2022